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Customs Law

Original Language Title: Muitas likums

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The Saeima has adopted and the President promulgated the following laws: (A) the Customs Act section 1 General provisions chapter I. The terms used in the law, article 1. Law explanations of terms are used in the following terms: (1) foreign persons: persons who are not persons of the Republic of Latvia.
(2) foreign goods — goods which are not goods of Latvia.
(3) free zone — the Republic of Latvia a delimited part of the customs territory where the imported goods for customs duty and the application of commercial policy measures will be treated as outside the Republic of Latvia customs territory goods.
(4) the declarant, the person who, on a legal basis, declare goods or on whose behalf the goods are declared.
(5) the release — the decision by the Customs office authorised the use of the goods for purposes which comply with certain customs procedure.
(6) commercial vehicles: any passengers or goods international transport vehicles, also used for containers and other transport equipment.
(7) goods of Latvia: 1) goods originating in accordance with article 172 of the law the second part has the Republic of Latvia;
2) goods released for free circulation in the customs territory of the Republic of Latvia;
3) goods, which are made from these parts 1 and 2, or 1 or 2 goods referred to in paragraph 1.
(8) persons of the Republic of Latvia — natural and legal persons registered in the Republic of Latvia.
(9) the customs control measures carried out by the Customs authorities in order to ensure intergovernmental agreement, this Act and other Customs Affairs regulatory compliance with the laws and the execution of which is within the competence of the Customs authorities.
(10) the customs control zone, the customs territory of the Republic of Latvia, in which the movement of goods to be made only with the permission of the Customs authorities and under their control.
(11) customs declaration — the cabinet order provided in the notice, that person expresses the wish to apply the goods given customs procedure.
(12) the customs duties, within the meaning of this law: taxes and fees, in accordance with the procedure laid down by the legislation charged the Customs authorities.
(13) the customs debt – personal liability to pay customs duties.
(14) the customs procedure: measure and set of commitments that set across the customs border of the Republic of Latvia for the status of the goods (goods or foreign goods).
(15) the customs clearance — this statutory order in which the items are suitable for certain customs procedure.
(16) the carrier — the person who actually moves the goods, or the person responsible for the use of the vehicle.
(17) the movement across the customs border, on action to be taken on the importation of goods into the customs territory of the Republic of Latvia or removal from this site in any way.
(18) Pirmsmuitošan activities: activities to be carried out with the goods before the customs clearance of the goods.
(19) the goods, any chattel, including currency, valuables, any form of energy and vehicles, except for commercial vehicles.
(20) the possessor of goods — people who act on the legal basis of the goods in his own name, regardless of whether the goods are their property.
(21) commercial policy measures, constraints and incentives with regard to movement of goods across the customs frontier, which take into account international agreements or national economic policy.
Chapter II. Article 2 of the Customs Affairs. In the area of customs procedures for goods being moved across the customs border, their taxation duties, customs clearance, customs controls, as well as other features and performance, which is realized the customs policy, Customs Affairs.
3. article. Customs and customs border of the Republic of Latvia (1) the customs territory (hereinafter customs territory) is the whole territory of the Republic of Latvia, consisting of land, territorial and internal waters and airspace, as well as artificial islands and structures.
(2) the customs territory (hereinafter customs border) is the Customs boundary.
4. article. Laws on customs matters (1) legislation of the Republic of Latvia concerning customs matters is this law, as well as other Customs regulatory legislation.
(2) customs matters are applied the provisions of the laws that are in force on the date on which the customs declaration has been accepted by the Customs authorities.
5. article. International agreements If the international treaty, which has been approved by the Parliament, other rules are provided for in this Act apply than international treaty provisions.
6. article. Customs control the Customs files direct management is carried out by the Customs authorities, the State Revenue Department, which performs the task of the State revenue service customs policy.
7. article. State revenue service regulations (1) in this Act and other regulatory requirements of the customs laws in accordance with the procedure laid down by the State revenue service within their competence, shall issue regulations on customs matters, which are mandatory for all customs authorities and customs officials.
(2) the State revenue service, the rules relating to the movement of goods across the customs frontier or the application of customs procedures, to be published in the newspaper "journal".
8. article. Privacy (1) information provided by the Customs authorities of the parties in accordance with this Act and other regulatory customs regulations, only allowed to use the customs transaction.
(2) information containing State secrets or confidential information (information that is not generally available and may be harmful to the person concerned, the legitimate rights and interests) be prohibited from disclosure, customs officials use for personal purposes, transfer to third parties, as well as public authorities, except in cases provided for in the legislation.
9. article. The emblem of the Customs authorities, the identification mark and the flag (1) the Customs authorities of Latvia emblem consists of two intersecting diagonal yellow, Mercury's wand, which is a national of the Republic of Latvia the small coat-of-arms. Latvian customs authorities simplified emblem consists of two intersecting diagonal yellow, Mercury's wand. Simplified Crest used in conjunction with the national flag of the Republic of Latvia or the word "customs".
(2) the Customs authorities in the land and air vehicles recognition sign up on a black base deployed round emblem of the Latvian customs authorities, under which are the words "customs".
(3) the Customs authorities and the existing sea and river vessels have a flag, but the land and air vehicles is a distinguishing mark. Customs authorities and the existing sea and river ships ' flag is the national flag of the Republic of Latvia, of which the upper red stripe at 1/3 the length of the stem is suspended. On the basis of the red white stripes in width located Customs simplified emblem.
Chapter III. Customs officials, their decisions and responsibility article 10. Customs officers ' duties (1) the customs officials in their business to comply with the rules and procedures provided for in this Act and other legislation.
(2) to the Customs authorities, these officials swear allegiance to the Republic of Latvia.
(3) the text of the Oath: "thanks to the Customs authorities of the Republic of Latvia, aware of its responsibility before the law of the Republic of Latvia, I promise to keep steadfastly to protect Latvia's national sovereignty and to defend its legitimate interests conscientiously to carry out their duties and to submit to the Customs the work discipline."
(4) the Oath ceremony, the order is determined by the country internal revenue service instructions.
11. article. Customs officials in the legal order and requirements (1) in this Act within the competence of the customs officials decisions, instructions or requirements must be met for all customs control subjects.
(2) the customs officials of harassment against their honor facing threats or violence, its life or health risk during the service, as well as action that hinders to fulfil their duties, is punishable by law.
(3) the police, border guard, National Guard and other State officials should give customs officers the necessary help.
12. article. Customs officers ' decisions (1) for the application of this law and other regulatory requirements of customs laws and procedures, customs officers make decisions.
(2) the decision shall be taken on the basis of information submitted.
(3) the decision must be adopted immediately, and it must be notified to the applicant in person. If you can not take a decision immediately, it must notify the applicant person and indicate the final date of adoption of the decision.
(4) customs officials decisions individuals have the right to appeal within 30 days after their receipt.
(5) the customs officer may revoke or amend its decision, if an error is encountered, as well as in cases, when such a decision is taken on the basis of the person submitting an incomplete or false information.
(6) the customs officer decision is repealed with effect from the date of adoption of the decision, but the decision is in effect an amendment with the amended date of adoption of the decision, where the customs officer's decision or amendment of the decision otherwise.
13. article. Information on customs matters (1) the Customs authorities shall provide the national authorities and interested parties information about this law, and other Customs Affairs regulatory laws and procedures, as well as on the State revenue service issued regulations.

(2) the information is provided free of charge. If the Customs authorities expenditures in connection with the preparation of information, these expenses are to be borne by the applicant for information.
14. article. Customs officers of the competence of the distribution of competence as regards decisions on customs matters laid down in the relevant legislation and the State revenue service issued regulations.
15. article. Decision appeals procedure (1) everyone has the right to appeal against the decision of the Customs authorities which relate to this person.
(2) the customs officials ' decisions may be appealed to the law "on the State revenue service".
16. article. Stop the execution of the decision (1) If the Customs authorities a decision is appealed, the suspension of the enforcement of the laws.
(2) the Customs office where the officer has made a decision, you can stop it if you have a reasonable suspicion about the lack of conformity of the decision of the laws and rules.
Article 17. Responsibility of customs officials responsible for customs officials of illegal decisions, as well as the unlawful act or omission under this Act and regulations.
Chapter IV. Rights and responsibilities article 18. A person of the right of representation (1) any person may appoint a representative who shall be entitled to make and arrange for the customs regulations and formalities customs authorities.
(2) such representation may be: 1) if the representative is acting on behalf of another person and task 2) indirect, in which case the representative acts in his own name but on behalf of another person;
3) never asked for records in accordance with the Civil Code article 2342.-2325.
(3) the delegate must be a person of the Republic of Latvia, except in cases provided for in this law, the third paragraph of article 136.
(4) the representative shall be obliged to notify the Customs authorities that he is acting on behalf of the person represented, specify whether the representation is direct or indirect and that he is authorized to act as a representative. A person who does not declare that it acts in the name of or on behalf of another person, and that is not the relevant authorisation is deemed to act on its own behalf and the behalf.
(5) the Customs authorities may require any person stating that it acts in the name of or on behalf of another person, to submit their powers of the representatives of the supporting documents.
19. article. Liability for violations of customs regulations (1) natural and legal persons, the responsibility for this Act and other legislation on customs matters laid down policy failure occurs according to the Latvian Code of administrative offences if these offences by their nature according to the laws in force is not for criminal liability and the person is not called a criminally.
(2) For infringements of the customs rules of the legal person responsible of the natural person who committed this offence as a representative of the legal person or the composition of its staff.
(3) Filing of customs offences cases are to be carried out in accordance with the Latvian Code of administrative offences.
(B) Customs procedures section of chapter V. Customs procedure General provisions article 20. The order in which the goods are being moved across the customs border (1) across the customs border of the Republic of Latvia can move any goods, except goods which move across the customs border of the Republic of Latvia is prohibited.
(2) the movement of Goods across the customs frontier shall include: 1 the actual customs) border crossings, customs territory of importation, the goods imported from the territory of a free zone customs territory;
2) submission of the customs declaration or other activities that clearly indicates that the goods are exported from the customs territory of the community, to the territory of a free zone.
(3) goods are moved across the customs frontier and international treaties of the Republic of Latvia laws in the designated areas and customs authorities.
(4) movement of goods across the customs frontier and other places outside the customs duty may be performed only with the permission of the Customs authorities and, if appropriate, sanitary border inspection presence.
(5) movement of goods across the customs frontier to be made in accordance with the procedure laid down in this Act in accordance with the appropriate customs procedures.
21. article. The movement of commercial vehicles across customs boundaries (1) commercial vehicles across the customs border of the movement does not have to be declared to the Customs Office. The customs procedure applicable to them inward at the time.
(2) commercial vehicles parking place and parking time limits laid down by the customs, the customs authority, subject to customs control and customs clearance time.
22. article. The goods across the customs border move natural persons procedures for natural persons across the customs border moves the goods, including personal use of the goods, and trade restrictions on movements and relief shall be determined by the Cabinet of Ministers.
23. article. Restrictions on the movement of goods across the customs border of a single movement of goods across the customs frontier may prohibit or restrict the international treaties and other laws.
24. article. Types of customs procedures (1) to enforce the Customs Affairs, are set to the following Customs procedures: 1) release for free circulation;
2) inward;
3) outward;
4) Re-entry (re-import);
5) into a customs warehouse;
6) into duty-free trade store;
7) inward processing;
8) inward processing under customs control;
9) export (export);
10) outward processing;
11) re-exports (re-exports);
12) transit;
13);
14) surrender to the State;
15) supplying commercial vehicles.
(2) the cabinet shall determine the implementing customs procedures.
(3) the customs procedure should be completed within a time limit which fully supports the implementation of the provisions of this procedure.
25. article. Customs procedures and Exchange (1) a Person is entitled to choose a specific customs procedure or change it to a different customs procedure irrespective of the nature of the goods, the quantity, or their country of origin.
(2) a Person applying for a particular customs procedure, the procedure prescribed in the design and presentation of the customs declaration by the Customs authorities.
26. article. With goods moved across the customs border with goods moved across the customs border, comply with such goods customs procedures applied.
27. article. With the goods which have been granted exemption from customs duties on the goods which have been granted exemption from customs payments, may be used only for the purposes for which such exemptions.
28. article. With orphan, damaged, as well as unsolicited goods (1), arrangements with the orphan products, damaged goods, as well as goods are stored under customs control and to determine the date of expiry of the possessor is not requested, shall be determined by the Cabinet of Ministers.
(2) the destruction, damage or loss of the fact confirms the Cabinet duly submitted to the competent body of the document.
29. article. Guarantee of pirmsmuitošan activities and implementation of customs procedures (1) the Customs authorities are entitled to require a guarantee for the pirmsmuitošan operation of the customs procedure or pirmsmuitošan activities and customs procedures.
(2) Guarantee: 1) individual guarantee furnished for a single action of the pirmsmuitošan, one of the customs procedures or pirmsmuitošan activities and implementation of customs procedures;
2) comprehensive guarantee, for a specific period of time and a certain amount of the customs debt.
(3) the guarantee is provided: 1) lodged a security;
2) submitting an insurance policy;
3) submitting a bank guarantee;
4) submitting those international treaties guarantee provided in the supporting documents, which acceded to the Republic of Latvia;
5) moving goods by customs officials if such arrangement establishes Cabinet of Ministers regulations.
(4) a Person is entitled to choose the type of guarantee and security.
(5) the guarantee is necessary to ensure that the person is or may be responsible for the operation of the pirmsmuitošan customs procedures or pirmsmuitošan activities and customs procedures. The guarantee shall not be less than the amount of the customs debt, if the law does not stipulate otherwise.
(6) the customs debt shall be the customs debt which may arise in the goods for release for free circulation or exported.
(7) the adoption of the agenda of the guarantee is determined by the Cabinet of Ministers.
Chapter VI. Release for free circulation article 30. Procedures (for release for free circulation) (1) the release for free circulation means the customs procedure which permits the customs territory goods imported to stay permanently in this area without obligation to export them from that area.
(2) where are released for free circulation of foreign goods, obtained the status of Latvian goods.
31. article. Procedures (for release for free circulation) the implementing provisions (1) the release for free circulation provides for the payment of duties and other trade policy measures.
(2) the procedure is concluded with the release of the goods.
32. article. Customs duties in special cases

(1) where, after acceptance of the customs declaration for release of goods for free circulation is reduced one of the customs duty rates applicable to the goods before the goods are released, the declarant shall have the right to demand lower customs duty rates applied.
(2) if the dutiable goods shall consist of the items that you want to apply different rates of customs duty and the classification of these goods is labour intensive and requires a large costs, the Customs authorities may, at the request of the declarant, the customs duty calculated in accordance with its entire cargo goods classification, which is the highest rate of customs duty.
33. article. Customs controls after the release (1) where goods are released for free circulation, relieving them from customs payments in respect of the uses for its customs controls after their release.
(2) the customs control terminates when: 1) conditions that grant exemption from customs payments, lapse;
2) the goods are exported or destroyed;
3) the goods are used for other purposes, which determines the legal customs charges.
34. article. Change the status of the goods for free circulation goods released becomes foreign goods if: 1) a customs declaration for release for free circulation is cancelled after the release of the goods;
2) payment for the goods customs payments are refunded or not collected.
Chapter VII. Import or export at the time article 35. Procedures (import or export at the time) the scope of the import or export is a customs procedure allowing to use the goods in the customs territory or outside its borders, will these goods with customs duties and the application of the commercial policy measures.
36. article. Procedures (import or export at the time) for the application of (1) temporarily imported or exported goods must be returned in the same way, except the natural depreciation or loss incurred as a result of transportation or storage.
(2) the cases in which the import or export at the time allowed only by submitting a guarantee for discharge of the procedure shall be determined by the Cabinet of Ministers.
(3) the procedure may not be applied if there is no identification of the goods as a result of which the customs duties may be changed.
(4) the procedure is completed by the re-exportation or re-importation of the goods.
37. article. The deadline for the import goods at the time or time period for the export to the importation or exportation of goods for a period determined by the Customs authorities pursuant to such import or export objectives and conditions but this shall not exceed three years.
38. article. With the goods, if the goods have expired for the import or export for a period of time after the Customs authorities determine the period importation or exportation of goods on time, the goods must be sent back or they must apply new customs procedure.
39. article. Or temporarily imported goods temporarily exported for destruction or loss (1) If goods which are temporarily imported or exported is not returned within the time limits under this Act does not preclude liability if the goods have been destroyed or permanently lost emergency or force majeure, performance, natural wear, transport and storage.
(2) goods temporarily exported for destruction or loss of the fact confirms abroad issued documents by the competent authorities of the Republic of Latvia approved the consular authorities abroad.
(3) goods temporarily imported for destruction or loss of the fact confirms the Customs Office.
Chapter VIII. Re-entry (re-import) article 40. Procedures (reimportation) scope of Reimportation (re-import) means the customs procedure which permits from the customs territory of Latvia exported goods brought back in this area, will these goods with customs duties and the application of the commercial policy measures.
Article 41. Procedures (reimportation) implementing provisions (1) in order to apply the procedure for re-importation of goods: 1) they must be re-imported into the customs territory within three years from the date of export of the goods;
2 at the time of reimportation) they must be in the same form in which they were at the time of exportation of the natural depreciation and losses arising during transport and storage.
(2) the procedure is completed by the time of the importation of the goods.
Article 42. Refund of customs duties (1) Atpakaļieved of goods, customs authority from the national budget released on the exportation of goods to the customs duties paid.
(2) Atpakaļieved, proprietors of goods released in the State budget payments, paid them for the export of the goods.
Chapter IX. Into the customs warehouse in article 43. Procedures (import customs warehouse) (1) into the customs warehouse means the customs procedure which provides for the storage of goods in a customs warehouse, and that procedure applies: 1) foreign goods are not taxed by the customs duties applicable upon import, and without application of the commercial policy measures;
2) Latvian goods in accordance with the laws of the Republic of Latvia stipulates that the procedure provides for the same actions, which, at the time of the goods to be carried out.
(2) customs warehouse is approved by the State revenue service site where you can store the goods under the customs legislation.
(3) the cabinet shall determine the cases in which the first subparagraph may be applied to the goods under a customs procedure, the customs warehousing, inward without storing the goods in a customs warehouse.
44. article. Customs and their ways (1) customs warehouses may be public customs warehouses and private customs warehouses.
(2) public customs warehouse is a warehouse for the storage of goods which can be used by any person.
(3) private customs warehouse is a warehouse where goods are stored in customs warehouses.
(4) the holder of a customs warehouse shall be entitled to manage the customs warehouse.
(5) the trademark holder is the person responsible for the placing of goods in a customs warehouse under the goods declaration or the goods assigned to the possessor of rights and obligations.
Article 45. Conditions for the operation of a customs warehouse (1) for the operation of a customs warehouse need State revenue service unless the State revenue service itself is not the holder of a customs warehouse.
(2) any person who wishes to keep the customs warehouse, must be submitted to the State revenue service a written application with the necessary information, in particular giving the customs warehouses holding economic necessity. Are specified in the authorization to use a customs warehouse.
(3) permission to be released only to persons of the Republic of Latvia.
Article 46. The holder of a customs warehouse and product liability of possessor (1) the holder of a customs warehouse shall be responsible for: 1) ensure all customs control of goods in the customs warehouse;
2) to fulfil commitments arising from the storage of goods, as provided for in the customs procedure — into the customs warehouse;
3) all this law provided for in article 45 of the permit conditions.
(2) if the authorization relates to a public customs warehouse, the first part of this article 1 or 2 or in paragraph 1 and in paragraph 2, the specific responsibility to fully undertake the holder of a customs warehouse and possessor of goods.
(3) the trademark holder is solely responsible for ensuring that goods meet the obligations laid down by the Customs: introduction into the customs warehouse.
47. article. The holder of a customs warehouse shall transfer the rights and obligations of the holder of a customs warehouse, the rights and obligations with the State revenue service agreement to be transferable.
48. article. Stock accounting terms (1) the Person assigned by the State revenue service, it is necessary to order all the records that are subject to a customs procedure, the customs warehousing introduction. Records are not necessary if the public customs warehouse is the State revenue service.
(2) the Customs authorities may dispense with the accounting of the goods, if the entire responsibility of the holder of the goods and the goods are assigned to this procedure on the basis of the written declaration of the normal order.
49. article. The use of a customs warehouse special cases (1) If an economic basis and are not impeded in the customs control, the Customs authorities may allow: 1) stored on the premises of a customs warehouse of Latvian goods, other than those referred to in article 43, paragraph 2, first subparagraph;
2) foreign goods processed on the premises of a customs warehouse, provided the Customs inward processing procedure: pursuant to the rules of procedure;
3) foreign goods processed on the premises of a customs warehouse, provided the customs procedure for inward processing under customs control.
(2) the first paragraph of article 2 and 3 of the cases referred to in paragraph is not applicable to the goods under a customs procedure, the customs warehousing introduction.
(3) the Customs authorities may require that the first paragraph of this article of goods are registered and listed.
50. article. Stock accounting and registration deadlines in the customs warehouse, the goods for which a particular customs procedure, the customs warehousing, inward must be recorded and accounted for by customs warehousing.
51. article. Storage period of goods under a customs procedure, the customs warehousing introduction

(1) the application of a customs procedure, the customs warehousing, inward goods storage period is not limited. Legislation in the cases provided for by the Customs Office may set a time-limit within which the holder of the goods to the goods a new customs procedure.
(2) the State revenue service may set specific time limits for certain goods, according to the agricultural development of the Republic of Latvia's annual programme.
52. article. Goods brought into the customs warehouse storage and processing (1) imported goods may be subject to retention and processing methods to improve their appearance or marketable quality or prepare them for distribution or resale. According to the Cabinet of Ministers of the Republic of Latvia agricultural development programme can determine its processing methods that are prohibited to apply agricultural goods.
(2) this Act article 43 first paragraph referred to in paragraph 2, the Latvian goods placed under a customs procedure, the customs warehousing procedure and import into the Republic of Latvia on annual agricultural development program, may be applied only to the processing methods provided for in this program.
(3) the Cabinet of Ministers approves the processing methods referred to in the list.
(4) the processing methods laid down in the first paragraph, first sentence, and second paragraph, must be filed in advance to the customs authority which gives permission for the processing of, and, if necessary, the sanitary border inspection.
53. article. Departure of goods from the customs warehouse If there are reasonable grounds, that the goods are placed under a customs procedure, the customs warehousing, inward may be temporarily removed from the customs warehouse. The export of such goods is required before the Customs authorities issued permission for the export of goods. When the goods are outside the customs warehouse, they may be subject to this law, referred to in article 52 methods of treatment according to the proposed rules.
54. article. Transfer of goods to another customs warehouse, the Customs authorities may authorise the transfer from one warehouse to another warehouse where the goods are placed under a customs procedure, the customs warehousing introduction.
55. article. Customs duties, application of procedures — into the customs warehouse (1) where a customs debt is incurred due to the imported goods and the customs value of the goods is to be calculated, taking into account the price actually paid or payable which includes the customs warehouse and product conservation costs incurred while the goods are in the warehouse, such costs shall not be included in the customs value if they are shown separately from the actually paid or payable prices.
(2) where the said goods have been subject in the methods of treatment, as provided for in article 52 of this law, the type of goods, the customs value and the quantity to be taken into account in determining the applicable on the importation of the goods customs payments, at the request of the declarant must be such as to be taken into account when a customs debt is incurred where the goods would not be processed.
Chapter x. Import duty free trade store article 56. Procedures (import duty-free trading store) Into the scope of duty-free trade store means the customs procedure which allows import merchandise customs control zones, airports or ports open to international traffic, will these goods with customs duties and the application of the commercial policy measures, as well as to anticipate these items only, those natural persons who leave the customs territory of the community to foreign countries.
57. article. Procedures (import duty-free trading store) (1) the application of the duty-free trade shop can realize any goods except those whose movement across the customs border of the customs territory or disposal is prohibited under the legislation.
(2) the procedure is concluded along with product sales.
58. article. Permit duty-free trade shop for holding (1) duty free shop holders of trade can only be persons of the Republic of Latvia.
(2) duty free trade store, the order in which the question is to permit the duty-free trade shop for holding, and the period of validity of the authorization shall be set by the Cabinet of Ministers.
(3) permit the duty-free shop for holding trade issue, suspend or revoke the State revenue service.
(4) the authorization is cancelled: 1) if it was issued on the basis of incomplete or false information, which is essential to making a decision on the permit;
2) if duty free sales in the store holder does not comply with the procedures laid down in this law, as well as in cases where the duty free shop, the holder of the trade is recognized or declared themselves insolvent.
(5) the decision on the withdrawal of the authorisation is in force with its adoption.
(6) permission to stop or cancel a future product sales, as well as new product introduction into the store. The release of the imported goods in accordance with this Act.
Chapter XI. Inward processing article 59. Procedures (inward processing) (1) inward processing means the customs procedure which permits, in the manner laid down in the customs territory of Latvia use such goods by one or more processing operations: 1) foreign goods intended for re-export from the customs territory of the community in the form of compensating products, the following items shall not be subject to customs duties or to apply for commercial policy measures;
2) goods released for free circulation and which are reimbursed upon import customs duties applicable or that are exempt from the goods enter the customs duty applicable fees, if they are exported from the customs territory of the community in the form of compensating products.
(2) Determined terms have the following meanings: 1) suspension system: the relief of importation for processing as provided for in the first subparagraph of paragraph 1;
arrangements for the refund of 2) — relief, imported goods for processing, as provided for in the first paragraph of this article, paragraph 2;
3) processing operations: (a) the use of goods, also) the installation or Assembly, b), c) processing of goods goods repairs, restoration and adjustment, d) specific product usage, which, as defined by the Cabinet of Ministers, must not be in the compensating products, but which allow or facilitate the production of compensating products even if they are entirely or partially used up in the process;
4) compensating products: all products resulting from processing of the imported goods;
5) equivalent goods — Latvian goods used in place of the imported goods for the manufacture of compensating products;
6) the rate of yield: the quantity of compensating products or the percentage that obtained by processing of a given quantity of import goods.
60. article. Procedures (inward processing) application (1) if the conditions mentioned in the second paragraph of this article are met and compliance with the fourth paragraph of this article, the customs authority requirements allows: 1) the production of compensating products of equivalent goods;
2) obtained from equivalent goods exportation of the compensating products from the Republic of Latvia before the importation of the goods for processing.
(2) equivalent goods must be of the same quality and characteristics as, the imported goods. However, as determined by the State revenue service, in some cases, may authorize equivalent goods have a higher degree of processing than imported goods.
(3) where applicable, the first part of this article, the imported goods can be considered as equivalent goods.
(4) the Cabinet of Ministers may establish bans or limit the first part of this article.
(5) where the first part of this article and the compensating products would be subject to goods leaving the customs charges applicable, if these products are not exported or re-exported under the customs procedure for inward processing authorisation holder shall lodge a security to guarantee payment of customs payments, if the goods are not brought within the prescribed period.
61. article. Permit processing operations (1) permission to be released at the request of the person who carries out processing operations or which they organize.
(2) permission is granted only: 1) persons of the Republic of Latvia. Permission is not required for the importation of the goods for processing, which have no commercial value;
2) where it is not contrary to the use of the goods referred to in article 59 of this law, the second subparagraph of paragraph 3, "d", and the product can be identified as compensating products; but in terms of this law article 60 cases laid down in the permit is issued, if it is possible to check all the rules for equivalent goods;
3) if the customs procedure — inward processing can help create the most favourable conditions for the export of compensating products or for re-exportation, provided that this does not substantially affected producers in the Republic of Latvia.
62. article. Procedures (inward processing) application deadlines (1) the Customs authorities shall determine the period within which the compensating products are to be exported or atpakaļjāizved or must apply to another Customs procedure; This period shall be determined taking into account the processing operations and export of compensating products the time required.

(2) the period shall run from the date on which the foreign goods was placed under a customs procedure — inward processing. The Customs authorities may grant an extension of this time limit, if the holder of the authorisation submits a reasoned request. Simplification of the procedure may decide that the time period that starts on a particular calendar month or quarter, respectively, on the day of the next calendar month end or the last day of the quarter.
(3) the application of this law article 60, first paragraph, paragraph 2, the Customs authorities shall determine the period within which the foreign goods to be declared for the procedure. The period is counted from the date on which the customs declaration is accepted in respect of compensating products obtained from equivalent goods.
(4) the Cabinet of Ministers may establish appropriate time limits for certain processing operations or for certain goods.
Article 63. Mining rules in carrying out processing operations (1) the State revenue service determined the rate of yield of the processing operation, and, if necessary, the method of determining such rate. The rate of yield shall be determined taking into account the circumstances in which it would be carried out or to be carried out in the processing operation.
(2) where a processing operation is carried out under certain technical conditions and the result is the same quality of products, the State revenue service may fix the standard rates of yield, based on the information iepriekšsniegt.
(3) the cabinet shall determine the cases in which the goods in the unaltered state or compensating products may be considered as not being released for free circulation.
64. article. Customs duties, the application of the customs procedure of inward processing (1) where a customs debt is incurred, the amount is determined according to the customs duty applicable to imported goods, by adopting and applying the customs declaration, the Customs inward processing procedure.
(2) if the imported goods meet the quality, which is required to assign the goods a customs tariff quota relief, they can be applied to any existing customs duty incentives that are applied to identical goods, as of acceptance of the Declaration for release of goods for free circulation.
Article 65. Refund of customs duties on products of compensating product: 1) is taxable importation of goods, the customs duties applicable if: (a) they are released) for free circulation and are included in the State revenue service approved list — provided that they are set in proportion to the exported compensating products, which are not included in this list. However, the holder of the authorization may ask for the customs duties for these products are set as provided for in article 64 of this law, (b)) are subject to duties, determined pursuant to the Republic of Latvia agricultural development program of the year, and if provided for by Cabinet regulations;
2) is taxable importation of goods applicable customs duties, which shall be calculated according to the rules laid down in the customs procedure, if such goods applicable to the suspension system, however: a) the declarant may request to customs duties calculated article 64 of this law, in accordance with the procedure laid down in (b)) in cases where the compensating products have been assigned another Customs procedure, except for inward processing under customs control, the goods are brought into the customs duty applicable amount must be equal to the amount calculated in accordance with article 63 of this law establishes procedure;
3) may be subject to the provisions governing the customs duty provided for in the customs procedure for inward processing under customs control, if the imported goods may be subjected to this procedure;
4) obtained customs duty relief if such relief is provided for identical goods;
5) is exempt from customs duties under the facilities provided for by law.
66. article. Temporary exportation of compensating products processing (1) some or all of the compensating products or goods in the unaltered state may be temporarily exported for the purpose of further processing outside the customs territory of the community if the customs authority is approved according to the rules on the exportation of goods for processing.
(2) If the re-imported products a customs debt is incurred shall be applied: 1) the customs duties applicable upon import, and which is calculated in 64 and 65 of this law in accordance with the procedure laid down in article referred to in the first paragraph of the compensating products or goods in the unaltered state, 2) customs duties, importation of goods are applicable to products atpakaļieved after processing outside the customs territory of the community and the amount of which is calculated according to the rules under the Customs outward processing procedure: under the same conditions as would apply if the products exported in this proceeding would be released for free circulation before such export products.
(3) the temporary exportation of compensating products, what happens according to the first paragraph of this article, may not be considered, as set out in article 70 of this law, except where such products are not re-imported into the Republic of Latvia at the time specified.
Article 67. In the application of the conditions for repayment (1) repayment arrangements can apply to all goods, except at the time of acceptance of the customs declaration of release for free circulation: 1) subject to the quantitative restrictions of the import goods;
2) under the framework of the tariff quota applicable customs duty relief;
3) is liable to customs duties.
(2) the Refund procedure can only be used if has been set for the compensating products in the customs duty refund at the time of acceptance of the customs declaration for release of the import goods for free circulation.
(3) permission to apply procedures for the refund is granted only if at the time of acceptance of the Declaration for export of the compensating products: 1) import goods are not subject to any of the payments referred to in the first subparagraph of this article, paragraph 3;
2) has been set for the compensating products in the customs duty refund.
68. article. The design of the customs declaration for release of goods for free circulation (1), drawn up in the customs declaration for import goods for release for free circulation, it should be noted that uses the appropriate arrangements for the refund and provide necessary information for authorization.
(2) at the request of the Customs authorities that authorisation must be attached to the Declaration, drawn up on the import goods for release for free circulation.
Article 69. Exceptions to the repayment of the Refund application procedures not applicable this law article 60, first paragraph, point 2, the third and the fifth, the third part of article 62, 63 and 64, as well as article 65 paragraph 1 b and paragraph 3.
70. article. Customs duty drawback pursuant to the conditions of the customs procedure of inward processing (1) the holder of the authorization may ask for the customs duties applicable to goods imported for processing, be reimbursed or would not apply if he can provide the Customs office based confirmation that compensating products obtained from import goods which are released for free circulation, the application of the arrangements for repayment, is either: 1) left, or 2) it then re-exported subject to such procedures as the introduction into the customs warehouse , temporary admission or inward processing (suspension system), or are imported into a free zone provided that all procedure are fulfilled.
(2) for the application of the first paragraph of this article referred to in paragraph 2, the customs procedure, the compensating products are considered foreign goods.
(3) the period within which the application for repayment must be submitted for the award, determined by the State revenue service.
(4) compensating products in respect of which placed under a customs procedure or in a free zone is introduced under the first part of this article, the procedure for release for free circulation only with the permission of the Customs authorities; such a permit is issued, if they need to be duly substantiated. In this case, if it is not contrary to this law, article 65, paragraph 2 considers the importation of goods to the customs duty applicable amount is refunded or charged, represents the amount of the customs debt.
(5) the importation of goods in order to determine the applicable customs duty amount to be repaid, or payments that are not applicable to the submission of necessary reasoning, applied this law, article 65, paragraph 1, "a" section.
71. article. Customs procedure of inward processing using the suspension system: the customs procedure of inward processing, suspension system using, shall also apply in cases where the compensating products may qualify for importation of goods the customs duty applicable incentives that apply to identical products obtained from Latvian goods instead of imported goods.
Chapter XII. Inward processing customs controls article 72. Procedures (inward processing customs control) scope

Customs procedure for inward processing under customs control permits use of foreign goods in the customs territory and take with them activities that are transformed into foreign trade and state taxing these goods with customs duties applicable upon import, and applying for other commercial policy measures, as well as allow that operation the resultant product release for free circulation, shall be determined by the relevant customs duties applicable , the importation of goods. The following products shall be considered as processed products.
73. article. Authorisation procedures (inward processing customs control) (1) allows to apply the customs procedure for inward processing under customs control shall be issued by the Customs Office.
(2) Permission to apply for a customs procedure for inward processing under customs control shall be released at the request of the person who carries out processing or responsible for its execution.
(3) the permit to be issued only: 1) of the Republic of Latvia;
2) in the case of processed products can be identified in the composition of the imported goods;
3) in the case where there is no economically appropriate to restore goods after processing to their description or the way that they were before their exposure to that procedure;
4) in case the procedure provides the law enforcement regarding the origin of the imported goods and residue;
5) where are all the necessary conditions to facilitate the procedure for the creation or development of the production units in Latvia, which do not harm the producers of similar goods interests.
74. article. Procedures (inward processing customs control) the conditions for the application of the customs procedure for inward processing under customs control shall apply in article 62 of this law, for the first, second and fourth paragraphs, and the conditions provided for in article 63.
75. article. The determination of a customs debt on importation, processing under customs control where the customs debt is incurred for goods in the unaltered state or of products starppārstrād phase than the one set out in the permit, then the amount of such debt is determined on the basis of the customs duties applicable to imported goods when the Declaration is accepted and placed under a customs procedure, the importation of goods for processing under customs control.
Chapter XIII. Export of goods article 76. Procedures (export of goods) (1) of the export procedure shall allow goods to be exported goods of Latvia from the customs territory. The procedure for export of goods determined to handle formalities for the export of goods, including commercial policy measures and, if necessary, the customs duties applicable to the goods exported.
(2) all Latvia intended for export goods, other than those goods placed under a customs procedure: outward processing shall be subject to the export of goods for the procedure.
(3) the cabinet shall determine the cases and conditions under which goods leaving the customs territory of the Republic of Latvia, is not to be declared.
(4) the Export of the goods declaration shall be lodged at the Customs office where the goods are located in supervision on the exporter or the packaging or loading of the goods for export.
77. article. Procedures (export of goods), the conditions of application (1) goods the export licence shall be released on condition that the goods are exported from the customs territory of the community in the unaltered state, the same as they were at the time of the adoption of the customs declaration for export of the goods.
(2) the goods are removed, the procedure is concluded at the moment when the goods are exported from the customs territory of the community.
Chapter XIV. Outward processing article 78. Procedures (outward processing) (1) the Customs outward processing procedure: if it is not in contradiction with this law, 85-89. the rules provided for in article regarding a common system for the exchange of goods in a particular area, allows you to export goods of Latvia at the time outside the customs territory of the community in order to undergo processing operations and the products resulting from this operation result, skip the free circulation with the importation of goods to the customs duty applicable.
(2) the export of goods of Latvia provides for goods imported for processing the collection of applicable customs duties, commercial policy measures and other formalities before the goods are exported outside the customs territory of the community.
(3) the Determined terms have the following meanings: 1) temporarily exported goods for processing, goods placed under a customs procedure: outward processing;
2) processing operations — operations referred to in article 59 of this law, the second subparagraph of paragraph 3 "a", "b" and "c" section;
3) the rate of yield: the quantity of compensating products and the percentages obtained from processing of the goods temporarily exported.
Article 79. Cases in which the procedure (outward processing) are not placed under a customs procedure, removal of Latvia is not applicable for processing goods the export of which is associated with the exportation of goods to the customs duty applicable: 1) the repayment or remission of them;
2 the amount of the reimbursement) or which are granted to other financial benefits, not that the reimbursement amounts for the export of such goods provided for under the development of Agriculture of the Republic of Latvia's annual programme.
80. article. Authorisation procedures (outward processing) application (1) the authorisation to apply the Customs outward processing procedure, to be released at the request of the person who assumes responsibility for the processing operations.
(2) Notwithstanding the first paragraph of this article permits for goods under a customs procedure, removal of processing may be issued to another person, if the processing operation, the goods become the outside the Republic of Latvia for the components of the goods that are imported as compensating products and, if the use of that procedure to facilitate the sale of the goods temporarily exported, significantly harming the interests of Latvian producers who produce imported compensating products identical or similar goods.
(3) the permit to be issued only: 1) of the Republic of Latvia;
2) where it is possible to establish that the compensating products have resulted from processing of the goods temporarily exported;
3) in cases where the Customs outward processing procedure: you can not seriously harm Latvia's economic interests of producers.
81. article. Procedures (outward processing) application deadlines (1) the Customs authorities shall determine the period within which the compensating products must be reimported into the customs territory of the Republic of Latvia. It may extend this period if the holder of the authorisation submits a reasoned application.
(2) the State revenue service determines the rate of yield of the operation or, where necessary, the method of determining the rules.
Article 82. The customs duty relief, the conditions for the application of the Customs outward processing procedure — (1) this law, the first subparagraph of article 83 in the importation of goods, the customs duties applicable to the relief to be granted only where the customs declaration for the compensating products released for free circulation is lodged: 1) the authorisation holder or any other person on his behalf;
2) some other person of the Republic of Latvia, if it has obtained the consent of the holder of the authorization are fulfilled, the conditions contained in the.
(2) this law, article 83 importation of goods referred to in the applicable customs charges are not applied when you haven't met any of the conditions or obligations laid down by the Customs: outward processing or is significantly impeded the implementation of the procedure in the case of non-compliance with the conditions.
83. article. The customs duty relief, the determination of the Customs outward processing procedure: (1) the importation of goods, the applicable customs duty relief referred to in article 78 of this law, established by deducting from the importation of goods, the customs duties applicable to the amounts that apply to compensating products released for free circulation by, the importation of goods, the customs duties applicable to the amount which would have been suitable for same day processing export goods if they were imported to the customs territory of the Republic of Latvia, the country in which it was processed or the last processing operation.
(2) the amount of the deductible under the first paragraph of this article are calculated taking into account the quantity and type of goods at the time when the customs declaration is accepted on the export of such goods for processing, and other charges applicable at the time when the customs declaration was adopted for compensating products for release for free circulation. Processing exported goods to the value of those goods should be taken into account, which determined the customs value of the compensating products in accordance with this law, article 168 paragraph 2 first subparagraph "a" section, or if the value cannot be determined in a manner appropriate to determine the customs value of the compensating products and processing cost difference. However: 1) separate payment, defined by the Cabinet of Ministers may not be taken into account when calculating the amount to be deducted;
2) If before the customs procedure was fixed for outward processing, processing exported goods were released for free circulation at a reduced rate of customs duty on the basis of the country, and as long as there are conditions facilitate the customs duty rates, deductible amount is actually collected in the importation of goods to the customs duty applicable amount when the goods are released for free circulation.

(3) when processing exported goods is applied for release for free circulation at a reduced or a zero rate of customs duty on the basis of the realization of the specific country, this rate shall take into account, if the goods are processed according to their sales to the country of processing.
(4) in cases where the compensating products are apply for customs duty relief, the importation of goods, the customs duties applicable to the amount to be taken into account in determining the deductible amount, as provided for in the first subparagraph of this article, is the amount that would be determined if the processing exported goods comply with all customs duty relief provisions.
84. article. Outward processing in connection with the repair of the goods (1) in the case of processing operation aimed at processing of goods exported for repair, the release for free circulation, the full relief from the goods enter the customs duties applicable in cases where the customs authority has received confirmation that the goods have been repaired free of charge by contract or statutory warranty obligations or because of a manufacturing defect.
(2) the first paragraph of this article shall not apply if the product defect is found after the product released for free circulation.
(3) if the processing operation aimed at processing exported goods repair and if such repair is performed for a fee, upon import customs duty applicable incentives that made this law, article 86, is to be awarded the amount of payments corresponding to the compensating products provided for customs duty rates on the day when the customs declaration is accepted on the following product release for free circulation, the customs value of accepting of the repair costs equivalent provided that is the only consideration of the holder of the authorization and do not affect personal relationships.
85. article. Substitution of the compensating products in the customs procedure — substitute to outward processing (1) according to the rules laid down in this law, in article 85 to 89, adding to the previously established for the exchange of goods, the rules permit compensating products to replace imported products (hereinafter referred to as a substitute).
(2) the customs authority to authorize the use of the exchange of goods, where the processing operation involves the repair of goods, with Latvia and other goods, except those subject to the Republic of Latvia on annual programmes for the development of agriculture, or any other procedure, applicable to the processing of agricultural products related products.
(3) where it is not contrary to article 89 of this law, the provisions of this Act applicable to compensating products shall also apply to the replacement product.
(4) the Customs authorities according to the accepted rules authorize a substitute product before the goods are exported at the time (prior importation). In the case of imports of substitute products must provide guarantees for the importation of goods to the customs duty applicable amounts.
86. article. Substitution of sliding requirements (1) substitute products must conform to the same classification of goods, they must have the same quality and the same technical characteristics as the processing export goods had the latter undergone the repair were exposed.
(2) if the processing export goods have been used before export, the replacement product also must be used and must not be new products. However, the customs authority may depart from this provision if the replacement product has been supplied free of charge by contract or statutory warranty obligations or because of a manufacturing defect.
(3) If the first and second subparagraph of sliding the replacement product requirements examination of goods can not be ensured, the customs authority may not allow the exchange of goods.
87. article. Time limit for goods to be exported, the Customs outward processing procedure (1) in the case of the previous import goods temporarily exported have to be temporarily exported within a period of two months from the moment when the customs authority has adopted a declaration of release for free circulation of the replacement product.
(2) in exceptional cases, the customs authority may, at the request of the person concerned reasonably extend the time limit prescribed in the first paragraph of this article.
88. article. The determination of the amount deductible under a customs procedure, removal of the previous import for processing the case and in cases where the law is applied in article 83, the deductible amount determined on the basis of the duty applicable to temporarily exported goods, the adoption of the Declaration of the customs procedure concerned.
Article 89. Procedures (outward processing) of this law, the application limits of article 80 paragraph 2 of the third paragraph and the second paragraph of article 82 does not apply to the exchange of goods.
Chapter XV. Transit article 90. Transit procedure (1) the transit procedure shall allow the move under customs control from one customs territory of Latvia's customs authorities to the other authority: 1) foreign goods without exposing its customs duties applicable upon import, and other charges or to commercial policy measures;
2) Latvian goods are complete export (export) procedure.
(2) the movement of Goods referred to in the first subparagraph of this article, going on: 1) the transit procedure 2) TIR book (Carnet) (according to the TIR Convention) provided that: (a)) starts or ends outside the borders of the Republic of Latvia or b) applies to mixed consignment of goods intended for unloading in the customs territory and outside it;
3 tranzītdokument of as) the ATA Carnet (ATA Convention) 4) by post (including parcel post mail).
91. article. The application of the transit procedure (1) application of goods transit procedure: 1) commercial vehicles must comply with the relevant international provisions of the carriage of goods;
2) must remain unchanged to the goods, other than goods of the natural depreciation, losses incurred during transport and storage; It is prohibited to use them for purposes other than transit;
3) product is to be delivered at the Customs Office of destination Office of departure within the time limit, taking into account the capabilities of the vehicle, intended route, and other conditions of carriage.
(2) When the carrier is unable to execute the procedures laid down in this law, the Customs authorities may authorise the transit procedure only in cases where the carrier: 1) shall provide guarantee for customs procedures;
2) use the services of customs broker;
3) uses a Customs escort.
(3) the procedure is concluded at the moment of the arrival of goods at the Customs Office of destination (Customs).
92. article. Measures to be taken in an emergency or in cases of force majeure in the event (1) emergency or force majeure in the event of unloading of the goods is permissible. In this case, the carrier shall be responsible for: 1) all necessary measures to ensure the conservation of the goods and to exclude any unauthorized action with them;
2) possible notification of customs authority and, if necessary, the sanitary border inspection of the situation and the location of the goods;
3) possible delivery of goods to the Customs authorities at the specified location, or the arrival of Customs officers to the location of the goods.
(2) the State revenue service does not pay the damages incurred by the carrier, the measures taken pursuant to the provisions of this article.
93. article. Guarantee the implementation of the transit procedure (1) the possessor of goods in accordance with the procedure laid down in this article is presented to any customs debt or other charges which may arise on goods.
(2) except for special legislation in certain cases, the guarantee need not be submitted for: 1) sea and air transport;
2) transport by pipeline;
3) national rail services.
(3) With the permission of the Customs authorities of the parties may be exempted from liability if they meet all the following conditions: 1) are registered in the Republic of Latvia;
2) regularly use the transit procedure;
3) their financial position ensures fulfilment of obligations;
4) have not committed any customs or fiscal irregularities and 5) Customs authorities undertake the first written request using a special form, to pay for transit operations all amounts requested.
(4) the customs authority granting the guarantee waiver submission, issued to each person who is entitled to the following relief, one or more of the guarantee waiver certificate copies.
94. article. Responsibility for compliance with the provisions of the transit procedure (1) a Person who transfers the goods transit procedure (declarant), responsible for: 1) presentation of the goods and the specified period intact in the Customs Office of destination, customs authorities subject to the requirements for identification of goods, 2) compliance with the provisions of the transit procedure.
(2) a carrier or recipient of goods who accepts goods knowing that they are subject to the transit procedure, shall be jointly and severally liable with the person who moves the goods, on the presentation of the goods at the Office of destination, subject to the requirements for identification of the goods.
Chapter XVI. Commercial vehicles supplying article 95. Procedures (light commercial vehicles) scope

(1) provision of commercial vehicles is a customs procedure allowing moved across the customs border commercial vehicle supply items or add to them in the customs territory, will these items with customs duties and without applying for those other commercial policy measures.
(2) commercial vehicles supply items are: 1) the goods, intended for commercial vehicles (ships, aircraft or trains) for consumption by passengers and crew, also for sale during the journey;
2) goods required for commercial vehicles (ships, aircraft or trains) operation and maintenance (including fuels, lubricants), except for spare parts and equipment on the commercial vehicle, it enters the customs territory or in the case where the vehicle is amplified in the customs territory and goods intended for the international carriage of passengers or goods.
Article 96. Procedures (light commercial vehicles) implementing provisions (1) the supply of commercial vehicles items may only be used for the following purposes: 1) commercial vehicles for consumption by the crew and passengers, as well as inventory for sale during the journey;
2) commercial vehicles for the operation and maintenance of it.
(2) the procedure is completed by the time of acceptance of the customs declaration.
Chapter XVII. Customs procedures and trade policy on the use of other types of article 97. Free zone (1) a free zone is a part of the customs territory of the Republic, which is separated from the rest of the customs territory of the community and which: 1) foreign goods customs duties and commercial policy measures, in terms of being assimilated outside Latvian customs territory goods;
2) Latvian goods eligible for under the procedure of export of goods.
(2) the introduction of goods into a free zone and out of the control of the customs authority. Special customs control measures free zone established by the Cabinet of Ministers.
98. article. Free zone area and pass the points (1) free zone are created in special laws.
(2) a free zone area must be enclosed (fenced), competent authorities must define each free zone pass points.
(3) all the way to the building in a free zone shall require the prior approval of the Customs authorities, it competencies.
Article 99. Examination of goods in a free zone (1) free zone pass for entry or departure points for the free zone, the Administration, in coordination with the State revenue service. Free-zone perimeter and pass points are controlled by the Customs authorities.
(2) a free zone in both net importers or from the persons and vehicles may be subject to customs control.
(3) the Customs authorities may check the free zone, as well as the imported goods and exported the goods. To ensure such examination, any person must be filed or must leave the customs authority or its authorised representative, a copy of the accompanying document for transport of import and export goods had the latter undergone. If such checks are required, it is necessary to ensure free access to the goods.
100. article. The trade reporting rules free zone (1) If it is not contrary to this law, the third subparagraph of article 99, free zone import goods can not be produced to the Customs Office and they can not submit the customs declaration.
(2) the goods must be presented to the Customs authorities and undergo the prescribed customs formalities only where: 1) they are placed under a customs procedure which cancels the entry of goods into a free zone; However, where the customs procedure allowing goods declarations, their presentation is not required;
2) they are placed in a free zone after the decision of the Customs authorities to grant them entry to the applicable customs duty drawback or exemption from them.
(3) the Customs authorities may demand that it declare goods customs payments definitely applicable, goods leaving, or for other conditions of export of goods.
(4) at the request of the person concerned, the customs authority placed in the free zone or the foreign trade of Latvia.
101. article. Time of goods in a free zone or in a free zone of the location of goods is unlimited time.
Article 102. The placement of the various goods in free zone (1) a free zone can be placed both Latvian and foreign goods.
(2) the Customs authorities may require goods or dangerous goods, which may cause damage to other goods to be placed in particular places installed for this purpose.
Article 103. Operations with goods in a free zone (1) a free zone are allowed any industrial and commercial activity, as well as the types of services according to the procedures laid down in the law. The action has been previously notified to the Customs authorities.
(2) the Customs authorities may impose special prohibitions or restrictions in the first part of this article the following, taking into account the nature of the goods concerned or the requirements of customs control.
(3) the customs authority to persons who do not comply with this Act, legislation established may prohibit the running free zone.
104. article. The application of customs procedures for goods in a free zone (1) placed in the free zone of foreign goods: 1) can be omitted for free circulation under the relevant customs procedure;
2) expose the customs procedure for inward processing under the conditions of this procedure;
3) be subject to a customs procedure of inward processing under customs control under the conditions of this procedure;
4) be subject to a customs procedure, the temporary admission procedure under these conditions;
5) put the State free of charge;
6) destroyed, provided that the interested party shall provide the customs authority with all the information you need.
(2) if the goods are subject to one of the first paragraph of this article 2, point 3 or 4, in customs procedures, the State revenue service, if necessary, take into account the specific circumstances of the procedure and the customs control rules on free zones and apply specific control procedures.
105. article. Records and registration of goods in a free zone (1) all persons carrying out activities related to the storage of goods, processing, sale or purchase of a free zone, there are records of goods approved by the Customs authorities. The goods should be recorded as soon as they enter a free zone. Inventory must be such as to reflect the movement of goods and the Customs authorities to ensure identification of the goods.
(2) where goods are transhipped within a free zone, the documents relating to this operation to find the customs authority. Temporary storage of such goods if it is associated with the handling, shall be deemed to be an integral part of the operation.
Article 106. The goods, the customs value shall not include costs where a customs debt is incurred in respect of foreign goods and the customs value of such goods is calculated on the basis of the price actually paid or payable which included costs related to storage of goods in a customs warehouse or saving time while the free zone, the following costs are not included in the customs value if they are shown separately from the actually paid or payable prices.
Article 107. Re-exportation, destruction and abandonment of the State (1) the re-export of means the customs procedure which permits to be exported from the customs territory of the Republic of Latvia for foreign goods, where necessary, extending to them the statutory formalities for the goods to be exported, including commercial policy measures.
(2) destruction means the customs procedure which permits the destruction of foreign goods under customs control, are not taxed by the customs charges and without being subject to commercial policy measures.
(3) the refusal of the State means the customs procedure which permits a person to refuse to foreign goods for the good of the country, will be its customs duties and without being subject to commercial policy measures.
Article 108. Procedure (destruction, abandonment to the Exchequer) implementing provisions (1) the destruction of goods should be notified to the relevant customs authority.
(2) the destruction of prohibited in cases where the destruction is associated with additional expenditure from the State budget or being harmed the environment.
(3) any waste or scrap resulting from destruction of goods apply foreign goods down the customs procedure concerned. They must be held under the supervision of the Customs authorities for as long as necessary for the customs procedure in question.
(4) order the destruction or abandonment of the State, regulated by the Cabinet of Ministers regulations.
(C) Customs control section, Chapter XVIII. Customs control general provisions article 109. Customs control and its forms (1) Customs control carried out by the Customs officers in checking for the necessary customs clearance documents and messages, making the viewing of goods, taking samples, listing the goods being moved across the customs border, examining accounting and reporting systems for compliance with customs warehouses, customs control zones, duty-free shops, free trade zones and other places, which are subject to customs control of goods, as well as using other forms provided for in this Act and other legislation on customs matters.

(2) a customs control, you can use the technical means that are not detrimental to human life and health, the animals and plants that do not damage the goods and did not cause any damages to the persons.
(3) the customs control methodology is determined by the State revenue service.
110. article. Customs control areas (1) for the implementation of customs control, the customs administration of the Cabinet in the order determined by the customs control zone.
(2) the movement of goods, persons and the movement of commercial vehicles across customs control zone borders only with the permission of the Customs authorities and under their control.
(3) other national control service location and operation of customs control zone must coordinate with the State revenue service.
(4) the establishment of the customs control zone shall be subject to the State revenue service permission, if the applicable legislation provides otherwise.
111. article. Customs security (1) the goods, commercial vehicles, premises and other places where the goods subject to customs control, the Customs authorities may impose a seal, stamps and other customs guarantees.
(2) the customs security shall be removed, altered or destroyed only by the Customs authorities or with their permission.
(3) the use of the customs security procedures determined by the State revenue service.
112. article. Exemption from customs control (1) diplomats and their family members, the Latvian Parliament, Cabinet members and diplomatic courier personal use goods are released from customs control measures, if there is no reasonable suspicion that between them the goods: 1) which are intended for personal use or for official use of diplomatic missions (for diplomats of the Republic of Latvia);
2) import or export of which is prohibited pursuant to the regulations;
3) whose import or export is regulated by quarantine or other special provisions.
(2) in view of the goods shall be made only to the person or in the presence of their representatives.
(3) the Republic of Latvia of the diplomatic mail are exempt from customs control measures.
Article 113. People view (1) people view as an exceptional form of customs control may be made with the Manager of the Customs office or the replacement officials a written decision, where there are reasonable grounds to believe that the person who crosses the border of the customs in the customs control zone is hiding goods to himself, which transfer across the customs border is prohibited or that are imported for commercial purposes.
(2) before a person viewing a customs officer must present the person concerned with the rights and obligations related to such examination, and to offer willingly show hidden items.
(3) personal view can do then empowered with the person concerned, the customs officer of the same sex for two of the same sex in the presence of guest. Inspection is to be isolated in a room that meets sanitary and higiēniskaj requirements. Persons not participating in the personal view, not allowed to enter this room, as well as the observation of the inspection. Investigation of the body of a person can only be done in a medical professional.
(4) the Person making the inspection procedures shall be determined by the Cabinet of Ministers.
Chapter XIX. The customs control rules in respect of the goods article 114. Goods subject to customs control (1) Customs control shall be subject to all the goods and commercial vehicles that are moved across the customs border, except in the cases provided by law.
(2) in accordance with the provisions of the relevant cabinet goods are subject to the control of sanitary border inspection.
115. article. Customs controls after the goods have been released after the release of goods for free circulation the customs control may be made at any time, if there is reason to believe that the failure to comply with the international treaties and other legislation.
116. article. Customs Declaration and other document verification and inspection of goods, the Customs authorities shall carry out customs declarations and accompanying documents for goods inspection, as well as product reviews and all of the customs declaration by the customs control document and the required message submission, but in respect of the goods referred to in article 132 of this law, priority.
Article 117. Product sampling (1) the Customs authorities have the right to take the customs controlled samples of the goods in quantities required for analysis.
(2) the order in which the item is to be sampling, determined by the State revenue service.
118. article. The presence of the declarant of goods inspection (1) the declarant shall be entitled to be present when the goods inspection.
(2) the customs authority is entitled to make the product look without the presence of the declarant in the following cases: 1) if the person concerned does not come to the Customs authorities at the specified location and time;
2) if the inspection of national security, public order, human life and health;
3) if international mailing.
(3) of this article, in the cases referred to in the second subparagraph be made of goods inspection in the presence of outside parties.
119. article. Control services (1) in accordance with international agreements or arrangements with foreign customs and other competent authorities in individual cases, customs controls are carried out using a controlled method of transport, that is, the customs control permits the international illicit turnover include the illicit manufacture of narcotic drugs and psychotropic substances, precursors, as well as other conventional prohibit the importation or exportation of goods, as well as their transit through the customs territory.
(2) a decision on the transport control method adopted the State revenue service jointly with the Ministry of the Interior.
(D) section Pirmsmuitošan of chapter XX of the action. The operation of Pirmsmuitošan General provisions article 120. Pirmsmuitošan activities Pirmsmuitošan of action with respect to the customs territory of the imported goods is made to the application of customs procedures and customs authorities during checks designed to prevent prohibited the movement of goods across the customs border, as well as the identification of the goods.
121. article. The delivery of goods and document the Customs authorities (Customs) (1) crossing the customs border, the carrier is responsible for the delivery of goods and document the Customs authorities (Customs) and without quantity.
(2) where the emergency or force majeure as a result of the action the carrier can not fulfill the duties laid down in the first subparagraph, he shall be responsible for all necessary measures to ensure the preservation of goods or evidence and to prevent illegal actions with them, as well as immediate notification to the nearest customs office and, if necessary, the sanitary border inspection of the nature of the event and the location of the goods. The Customs Office determines what customs control measures taken in this case.
(3) the Customs authorities shall not pay the damages incurred by the carrier using the provisions of this article.
122. article. Simplified customs declaration (1) a Person is entitled to submit a simplified customs declaration of goods and sought the documents following their arrival at the Customs Office (Customs) to the customs procedure.
(2) simplified customs declaration is used if not, bringing the goods to the Customs authorities (Customs), they are immediately placed under a customs procedure.
(3) the simplified customs declaration only contains the same essential information, which provides the identification of customs clearance of goods in the future. The simplified declaration procedures determined by the Cabinet of Ministers.
(4) simplified customs declaration can be used in the transport, trade and other types of documents, including those that run in other languages, if these documents contain simplified declaration required.
(5) simplified customs declaration form as soon as possible.
Chapter XXI. Temporary storage of article 123. Temporary storage General provisions (1) the goods from the simplified customs declaration to the customs procedure in question in temporary storage in customs control.
(2) the temporary storage period must not exceed 45 days, in the case of goods moving by sea, and 20 days if they move to other forms of transport, from the date of submission of simplified customs declaration.
(3) the temporary storage of goods in order to determine the State revenue service.
124. article. Responsibility for the preservation of goods goods in temporary storage of the goods during the period of retention of the goods by means of a reply or a person who has taken the goods in temporary storage, or jointly, both people.
125. article. Operations with goods in temporary storage With the permission of the Customs authorities of goods in temporary storage, without changing the nature of the goods may undergo the following operations: 1) the landing of goods;
2) product reviews and measurement;
3) product sampling.
(E) the Clearance section in the chapter XXII. -General provisions article 126. Documents necessary for customs clearance and news (1) moving goods across the customs frontier and actions, which is controlled by the Customs authorities, the possessor of goods must be submitted to these authorities the documents necessary for customs clearance, as well as information that may also be a foreign language.
(2) this document and list submission procedures and storage period of not less than three years regardless of the media type, in accordance with this law and other regulations established by the Cabinet of Ministers.
Article 127. The place and time of customs clearance

(1) customs clearance shall be made by the Customs authorities (customs posts) to work, but at the request of the person and on customs clearance can be done in another place and another time.
(2) the cabinet shall have the right to determine that certain types of customs clearance of goods shall be made only in certain customs authorities.
128. article. The presence of the declarant, the customs clearance of the declarant shall be entitled to be present at the customs clearance of goods.
129. article. The Customs document for the design language of all types of customs declaration, the customs authority draws up the Latvian language.
130. article. Customs clearance by other public authorities control legislation the cases across the customs frontier of mobile customs clearance of goods can be completed only after a compulsory veterinary, phytosanitary and other controls.
131. article. Action by customs cleared goods no one has the right to take action with a clearance of the goods, except as provided for in this Act and other legislation.
132. article. Simplified customs clearance procedures for moving across the customs border of the goods in the case of natural disasters, emergency or disaster relief, it is to be simplified and the clearance of priority defined by the State revenue service.
Chapter XXIII. 133. The Declaration of the article. The Declaration of the General provisions (1) all goods which are to be subjected to a customs procedure, must be declared.
(2) the Latvian goods declared to one of the following Customs procedures, export, outward processing, transit or customs warehousing procedure are subject to customs control the customs declaration received from now until they are exported from the customs territory or destroyed or the customs declaration is void.
134. article. The customs declaration procedure (1) a customs declaration shall be drawn up: 1) in writing;
2) electronic data processing and transmission media that it is for the State revenue service;
3) orally declaring goods; holder of the goods expresses a desire to identify the goods under a customs procedure, provided that such a possibility for the State revenue service.
(2) a customs declaration in writing must be run on a dedicated official sample forms. The Declaration must contain all the information required to comply with all the provisions governing the customs procedure for which those goods have been declared. The Declaration must be signed.
(3) a customs declaration shall be attached to the all the documents required to comply with all the provisions governing the customs procedure for which those goods have been declared.
Article 135. The acceptance of the customs declaration, the Customs authorities should immediately adopt the Declaration in accordance with article 134 of the law provisions, if the goods on which it is executed, the customs authority shown.
136. article. (1) the declarant, in accordance with article 18 of this law the customs declaration can be met any person who is able to present to the Customs office where the goods together with the necessary documents to appropriate the goods declared for a customs procedure rules.
(2) where the customs declaration formalities include someone's responsibility declaration performed by that person or any other person on behalf of that person. The declarant must be a person of the Republic of Latvia.
(3) However, the provision for the people of the Republic of Latvia does not apply to persons who: 1) declares the goods for transit or temporary admission, or 2) goods of merchandise, regular service if the State revenue service considers it acceptable.
137. article. Fixes a customs declaration at the request of the declarant, the Customs authorities may authorise one or more of the headings of the customs declaration to amend after the adoption of the Declaration by the Customs authorities. Corrections must not be such that a declaration could be applied to other goods than those for which the Declaration was originally executed. Any corrections to the customs declaration may not be made after the Customs Office has taken at least one of the following: 1) announced that the declarant intended to carry out the examination of the goods;
2) revealed that the information provided is not correct;
3) released the goods.
Article 138. The withdrawal of the customs declaration (1) at the request of the declarant, the Customs Office shall withdraw a declaration already accepted where the declarant proves that the customs procedures for goods declared or that resulted from the particular circumstances in which the exposure of the goods for the customs procedure for which they were declared is no longer justified. However, where the customs authority has informed the declarant that they intend to review, request to revoke the Declaration is not accepted, as long as the goods are not tested.
(2) customs declaration may not be cancelled after goods are released, except where specified by the State revenue service.
(3) the withdrawal of the Declaration shall not affect the application of existing sanctions.
139. article. The date of submission of the customs declaration, the customs declaration is lodged at the Customs Office date back to the days that apply to the customs procedure in question.
140. article. Checking of the customs declaration to verify the correctness of the Declaration submitted when the customs authority may: 1) examine the documents on the basis of which the executed Declaration and the documents accompanying the goods in question, as well as require the declarant to present other documents;
2) examine the goods and take samples for analysis or for detailed examination.
141. article. Responsibility and rights of the declarant, (1) the declarant is responsible for the transport of goods to inspection and sampling, as well as any other activities needed to carry out the inspection or sampling. The declarant shall bear all expenses associated with it.
(2) the declarant shall be entitled to be present when the goods are examined and when samples are taken. Where the Customs authorities consider it necessary, it may require the declarant or his representative's presence when the goods are examined or samples are taken to receive necessary assistance and facilitate this inspection and sampling.
(3) If sampling is done under existing laws, the customs authority shall not pay compensation for the samples, but all of the analysis or examination shall be borne by the Customs Office.
142. article. The goods indicated in the customs declaration (1) If you check only a part of the customs declaration for the goods, this indicated the results of the partial examination should apply to all goods that comply with the Declaration. However, the declarant may request to continue examination of the goods if he considers that the results of the examination will not be extended to the rest of the goods declared.
(2) where a customs declaration covers two or more types of goods, the particulars relating to each of them, is considered a separate declaration.
143. article. The information contained in the customs declaration verification results (1) the information contained in the customs declaration verification results are used for the application of the provisions governing the customs procedure for which the goods are declared.
(2) where the customs declaration is not verified, the first paragraph of this article are applied on the basis of the information provided in the Declaration.
144. article. The identification of the goods declared (1) the customs authority must take the necessary steps to identify the goods, when needed, and to ensure its compliance with the provisions of the customs procedure for which the goods are declared.
(2) the goods or vehicle, customs security used may be removed only by the Customs authorities in the presence of the officials or with the permission of the Customs authorities, except in cases of force majeure actions, their removal or destruction is essential to ensure the safety of the goods or the vehicle.
145. article. Release of goods without examination, taking of customs declaration (1) If it is not contrary to this law, article 146 and if all the rules to goods declared for the customs procedure concerned, as well as to goods not subject to any prohibition or restriction, the customs authority shall release the goods without testing as soon as checked or accepted the information provided in the customs declaration. Such procedures also apply in cases where the examination cannot be completed in a certain period of time and the goods are no longer required for testing purpose.
(2) all goods contained in one customs declaration shall be released at the same time.
146. article. Cases where the goods are not released, accepting the customs declaration (1) where acceptance of a Customs Declaration gives rise to a customs debt, the goods for which a customs declaration has been met, is not released until the customs debt has been paid or filed the guarantee. However, if it is not contrary to the second paragraph of this article, this condition does not apply to the temporary importation procedure with the importation of goods to the customs duty applicable.
(2) If, pursuant to the provisions of the customs procedure for which the goods are declared, the Customs authorities require a guarantee, those goods may not apply the customs procedure in question until this guarantee has not been received.
147. article. Special case for handling goods declared all the necessary measures, including confiscation and sale of the goods, if the goods to be made: 1) they can not be released because: (a)) has not been possible to carry out or continue examination of the goods within the time specified by the Customs authorities for reasons attributable to the declarant or in (b)) are not shown in the documents to be presented before the relevant customs procedure for goods, (c)) have not been made or provided in customs duties guarantee due to customs payments , d) goods are subject to prohibitions or restrictions;

the goods have not been delivered 2) customs warehouse within a specified period of time after carrying out the formalities concerned.
Chapter XXIV. Customs brokers 148. article. Customs brokers customs brokers of the status of the Republic of Latvia a person in the name of the holder of the goods of mandate implementation of the possessor of goods and customs broker, ensuring all statutory clearance activities, and pay the prescribed customs laws and other charges.
Article 149. Permit the operation of the customs broker (1) the customs broker activity, licence and its validity is determined by the Cabinet of Ministers.
(2) the permit shall be issued for the operation of the customs broker, annulled or revoked the State revenue service.
(3) the permit is cancelled, if it was issued on the basis of incomplete or false information, which is essential to making a decision on the permit. The decision on the withdrawal of the authorisation is in force with its adoption.
(4) the authorisation is withdrawn if the customs broker's failure to comply with the procedures laid down in this law, as well as in cases where a customs broker is recognized or declared themselves insolvent. The decision on the withdrawal of authorisations in force with its adoption.
(5) the permit shall be suspended for a period of up to three months, the Customs Office, which oversees the customs broker if it has a reasonable suspicion that the customs broker's failure to comply with the statutory procedures.
150. article. Customs broker records the State revenue service customs brokerage records and ensure the publication of the official list of the regular editions.
(F) section customs facilities for individual categories of foreign persons Chapter XXV. The customs facilities in foreign missions and their staff article 151. Customs facilities for foreign diplomatic missions Of customs payments are released in the territory of the Republic of Latvia, the foreign diplomatic missions and imported exported their official requires, subject to the procedure laid down in this law, the customs border crossing.
152. article. Customs facilities to foreign diplomatic missions and representations in the diplomatic staff members (1) the head of the foreign diplomatic missions and diplomatic staff of the mission members, as well as their family members, together or separately, moving, imported or exported goods for their personal use (including household and you need the original installation items), and they are not subject to customs duties.
(2) the heads of foreign diplomatic missions and diplomatic staff of the mission members, as well as their family members, who together or separately with them moving across the customs border, are exempt from the inspection of the goods, if there is no serious reason to believe that between them the goods not intended for personal use or goods, import or export of which is prohibited by law or regulation or which the importation or exportation of regulated quarantine or other special provisions. In such cases, only the goods inspection to be made of the persons referred to in this article or in the presence of their authorised representatives.
Article 153. Customs facilities for foreign diplomatic missions of administrative and technical personnel of foreign diplomatic representation in administrative and technical staff as well as members of their families whose domicile is not imported into the Republic of Latvia, the self for personal use and for the necessary household items of the original installation, and they are not subject to customs duties.
154. article. Diplomatic missions of foreign diplomatic staff members assigned to the preferential application to this representation, technical and administrative staff of employees, if there is a special agreement with the foreign country concerned on the basis of a contract with a foreign country, customs facilities as this law, pursuant to the principle of reciprocity with each individual country, granted foreign diplomatic missions, the diplomatic staff members may also apply to those offices in the administrative, technical and operating personnel , as well as to their family members who are not habitually resident in the Republic of Latvia.
155. article. Customs facilities for foreign consular representatives, consular officials, consular employees and their family members of foreign consular representatives, consular officers (including the head of consular representation), consular employees and their family members are assigned to the customs facilities provided for in this law in foreign diplomatic missions or diplomatic missions of diplomatic personnel.
156. article. Foreign diplomatic and consular mail valīž movement across the customs border (1) foreign diplomatic and consular mail valīz that are moved across the customs border, no opening, no attachable. If there are serious grounds to believe that the consular valīz located on the goods, other than those referred to in the third paragraph of this article, the Customs authorities have the right to request the national authorised persons of the valīz opening in the presence of customs officials. Refusal to open a consular valīz, send it back to the place of departure.
(2) to all diplomatic and consular mail valīz must be visible external signs that indicate the shipment and valīž character.
(3) diplomatic mail consignments may only be on diplomatic documents and official use of the goods, but the consular official valīz will — only the correspondence and official documents or use of the goods.
157. article. Customs facilities for individual foreign holders (1) shipments, which are shipped to or from the Republic of Latvia, the accredited diplomatic missions, consular posts and representations of international organisations, simplified customs clearance takes place — with the item list or the accompanying documents.
(2) the Republic of Latvia accredited foreign representations and their employees may enter into contracts with third parties for official use of the mission and the personal use of the employees the necessary transport of the goods to or from these missions. Also in such cases that the goods are exempt from customs duties.
Chapter XXVI. Customs facilities to other foreign persons article 158. Customs facilities to foreign diplomatic and consular couriers foreign diplomatic or consular couriers can be imported and exported for personal use goods, moreover, they are exempt from the inspection of the goods and customs payments.
159. article. Customs facilities for members of the foreign delegation of the Parliament and Government of Foreign delegation members as well as members of foreign delegations, which come to participate in the multinational talks, conferences and consultations or other official, the same customs facilities as this law provides for the representation of the members of the diplomatic staff. The same customs facilities are assigned to the family members of the persons who accompany them.
160. article. Customs facilities for international organizations and foreign missions as well as their staff members (1) the customs facilities for international organizations, foreign missions, as well as the Organization and the Office staff and the family members down the relevant international treaties.
(2) other international organizations and their staff members preferential rates of customs duty shall be granted in accordance with the legislation.
(G) section customs duty conditions chapter XXVII. The customs value of the goods article 161. The determination of the customs value of the goods, the customs duties on the basis of the calculation is the customs value of the goods. Calculating the customs value of goods procedures established by the Cabinet of Ministers.
162. article. (1) the like product For similar goods, within the meaning of this law shall be considered the goods in relation to the goods being valued: 1) by design and characteristics are very similar;
2) able to perform the same tasks and which trade is interchangeable;
3) is produced in the same country.
(2) in determining whether the goods are considered as similar goods should be taken into account, their reputation and the existence of a trade mark.
(3) other person's goods produced for the purpose of the evaluation should be taken into account only if there are no other similar product that should be produced by the same person who produced the goods being valued.
163. article. The same item (1) Of the same goods within the meaning of this law shall be considered the goods in relation to the goods being valued: 1) are the same in all respects, including: a), (b) physical dimensions) quality, (c)) the reputation of the market;
2) is produced in the same country.
(2) the Minor differences are not taken into account.
164. article. Related persons within the meaning of this law, Persons considered related persons if: 1) one of the persons participating in the (companies) who belongs to the other person.
2) both persons are one and the same company (the company) a co-owner;
3) they with one another is in employer and employee relations;

4) one of the persons is the other person's voting rights in the company (the company) and is directly or indirectly owned or controlled by at least 5 percent of the company's (the company) of shares;
5) one of them directly or indirectly controls the other;
6) both of them are directly or indirectly controlled by a third person;
7) both parties control a third person;
8) both persons have kinship relations.
165. article. Evaluation of the goods value after the transaction (1) value of imported goods is the transaction value of the goods, that is, the price has actually paid or payable for the goods when they are sold for export and imported into the customs territory of the Republic of Latvia, and, if necessary, will be consistent with this Act and 169.168. the procedure laid down in article, but subject to the provisions referred to in the second subparagraph.
(2) the goods being valued, the customs value is determined by the value of the transaction, if: 1) not set restrictions on the right of the purchaser in respect of the use of the goods, except: (a) the restrictions to be set) of the Republic of Latvia regulatory enactments, b) territorial restrictions on the resale of goods, c) restrictions which do not substantially affect the value of the goods being valued;
2) the transaction value does not depend on such terms, the impact of which the goods being valued may be disregarded;
3) seller directly or indirectly by the buyer is unable to receive profit from any further sale of the goods being valued or other use, except in article 168 of the Act certain expenses;
4) buyer and seller are not related persons, except when their relationship did not influence the transaction value in accordance with this article.
(3) the customs value is determined by the value of the transaction of related person transaction if the goods being valued, the customs value is very close to one of the following similar to present or recent past existed in customs value based on market price fluctuation: 1) the same, or similar, the transaction value of the goods;
2) identical or similar goods, the customs value shall be determined in accordance with article 166 of the Act in the second subparagraph of paragraph 3;
3) the same or similar goods, the customs value, determined in accordance with this law, article 166 of the second subparagraph of paragraph 4.
(4) in determining the customs value in accordance with the third paragraph of this article, take into account the provisions of the trade of goods and quantity differences, as well as of the Act referred to in article 168 expenditure shall be borne by the seller, if seller and buyer are not related persons.
(5) the customs value of the goods being valued shall be determined by the declarant himself in accordance with the third paragraph of article, and it is intended only for comparison purposes. In determining the customs value of that order prohibits the use of other customs valuation methods.
166. article. Identical or similar goods methods of valuation (1) If the goods being valued, the customs value cannot be determined in accordance with article 165 of the Act, are used in sequence in the second part of this article 1. — paragraph 4, moreover, at the request of the declarant, 3 and 4 above methods are used in reverse order.
(2) the goods being valued, the customs value in accordance with the first paragraph of this article shall be equivalent: 1) the transaction value of identical goods that are sold for export to the customs territory of the Republic of Latvia and exported together with the goods being valued;
2) the transaction value of similar goods that are sold for export to the customs territory of the Republic of Latvia and exported together with the goods being valued;
3) value based on the unit price at which the Latvian customs territory with the largest outlets are sold in identical or similar imported goods by the seller are not related persons;
4) composite value that consists of the sum of the following elements: (a)) of the goods being valued, the raw materials used in the manufacture of the materials, parts, semi-finished products and other komplektējam the value of the products, (b)) and profit general expenses that meet the quality or the kind of goods, which, as the goods being valued, is produced for export to the customs territory of the Republic of Latvia, c) the cost or value of goods, as specified in this law, article 168 first paragraph of point 5.
167. article. Special occasion evaluation method (1) If the goods being valued, the customs value cannot be determined in accordance with this law and article 165.166, it is to be determined by the customs territory of the Republic of Latvia information respecting: 1) the General Agreement on tariffs and trade, article VI of the Treaty;
2) General Agreement on tariffs and trade, article VII;
3) in this section.
(2) the goods being valued, the customs value in accordance with the first paragraph of this article shall not apply to: 1) the customs territory of the Republic of Latvia for the sale of goods produced in the price in the area;
2) alignment of customs value of the higher of two alternative values;
3 State of the goods to be exported) domestic market price;
4) production costs when determining the same, or similar, the value of goods not referred to in this law, article 166 of the second subparagraph of paragraph 4;
5) from the customs territory of the Republic of Latvia abroad export price of the goods;
6) the lowest goods customs value;
7) arbitrary or non-existing values.
(3) the payments under the first subparagraph of paragraph 3, in the price actually paid is not included in the payment for the right to: 1) replicate (reproduce) the imported goods;
2) to distribute or resell the imported goods if such payments are not provided for in the contract of sale of the goods for export to the customs territory of the Republic of Latvia.
168. article. The customs value of the overhead costs (1) in determining the customs value of the goods in accordance with article 165 of the Act, at the prices actually paid shall be added: 1) such selling expenses, if they are not already included in the price) in that: (a) the costs of mediation, except buying commissions, (b)) the tare value, if it is considered that the tar, together with the goods being valued forms a unified whole, c), the value of packaging, including the packaging material and packaging work values;
2) the value of goods and services in the relevant part of which directly or indirectly were delivered to the buyer free of charge or at a reduced cost with the purpose of its use in the production of the imported goods, or the sale, if the part is not already included in the price. At this point those goods and services include: a) the raw material, materials, parts, semi-finished products and other komplektējam products that comprise the goods being valued, b) tools, presses, moulding forms and other similar equipment used in the production of the goods being valued, c) consumables (smērmateriāl, fuel, etc.), which are used in the production of the goods being valued, d) inženierizstrādn and konstruktorizstrādn, drafts, sketches and drawings, which have been developed outside the customs territory of the Republic of Latvia and directly necessary for the production of the goods being valued;
3) royalty and other payments for the use of intellectual property objects, which the buyer directly or indirectly implemented in accordance with the terms of the sale of the goods being valued, if they are not already included in the price;
4) profit from any further sale of the goods being valued, or use directly or indirectly to the seller;
5) expenditure on delivery of the imported goods to the customs border of the Republic of Latvia, including: (a) insurance costs, b)) expenditure on goods operations.
(2) the payments under the first subparagraph of paragraph 3, in the price actually paid is not included in the payment for the right to: 1) replicate (reproduce) the imported goods;
2) to distribute or resell the imported goods if such payments are not provided for in the contract of sale of the goods for export to the customs territory of the Republic of Latvia.
Article 169. Expenses that are not included in the customs value is not included in the customs value, the following costs must be shown separately in the price actually paid: 1) the expenditure on the transport of goods in the customs territory of the Republic of Latvia;
2) expenditure on imported manufacturing equipment, machinery or equipment, installation, maintenance or warranty service;
3), costs relating to the purchase of imported goods, irrespective of whether the payment by the seller or another person, if such a payment is made under a written contract and the buyer can, if necessary, to confirm that: (a)) the goods are actually sold at the price actually paid, b) of the expenditure on the mediation of such transactions does not exceed the level of expenditure in that country and time;
4) expenses for the rights to produce the goods in the customs territory of the Republic of Latvia;
5) buying commissions;
6) Customs payments concerning the importation and sale of the Latvian customs territory.
170. article. Exchange adjustment When used to determine the customs value of the prices expressed in foreign currency, the Bank of Latvia is used to determine the rate of Exchange on the date of valuation of goods.
Chapter XXVIII. Customs duties (tariffs) Article 171. Customs duties (tariffs) (1) the goods moving across the customs border, are exempt from customs duty, the rate of which shall be determined in accordance with the law "on the customs duties (tariffs)".
(2) the customs tariff is set in the system summarizes the rates of customs duty. Customs tariff consists of:

1) Latvian combined nomenclature, based on the international harmonized commodity description and coding system;
2) the rates of customs duty.
(3) the combined nomenclature is a Latvian goods nomenclature, developed on the harmonized commodity description and coding system and the combined nomenclature of the European Union. The combined nomenclature of Latvia 1-6. the code mark corresponds to the harmonized commodity description and coding system code, 1-8. the code mark — the European Union's combined nomenclature code, but the code mark 9 reserved for specific goods in Latvia.
(4) the harmonized commodity description and coding system is intended for different purposes, that nomenclature of goods correspond to statistical services, customs and business requirements. Classification the harmonized system the object is all the goods that are used in international trade. The harmonized system has six levels of classification — chapters, groups, subgroups, product lines, subheadings and subpozīcij level.
(5) the rate of customs duty consists of: 1) the basic rate, the rates determined in accordance with the law "on the customs duties (tariffs)";
2) rates applicable in trade with countries with which Latvia has in effect most-favoured-nation treatment;
3) rates applicable in trade with countries with which Latvia has in effect a free trade regime;
4) rates applicable in trade with countries which Latvia has granted trade benefits.
(6) if the law of Customs Affairs or international agreements is this article of, a quota established by the fifth part 2., 4., customs duty referred to in paragraph 1 for the application of the rates, these rates do not apply as soon as you reach the quota laid down in the goods.
Chapter XXIX. The origin of the goods, article 172. In normal (non-preferential) origin of goods (1) normal (non-preferential) origin of the goods is established in accordance with the second and third subparagraphs, for the purposes of: 1) 171 of this law the fifth subparagraph of article 1 and referred to in paragraph 2, the rate of customs duty;
2) other legislation on customs matters in specific commercial policy measures.
(2) the country of origin of the goods is the country in which the goods are wholly obtained or produced. The goods are considered wholly obtained or produced in the country concerned, if they are: 1) the mineral resources extracted in their territory;
2) production plant, which was grown on its territory;
3) live animals, which have been grown on its territory;
4) products obtained from live animals in its territory;
5) hunting and fish production, obtained in its territory;
6) catch of the sea and other sea products products obtained in this country and with the national flag flying outside the territorial waters of that country;
7) goods that are produced on the recycling of ships which are registered in that country and flying its flag, from the second paragraph of this article referred to in paragraph 6 and the products obtained in that country;
8) products obtained outside the State's coastal waters in the depths of the sea, for which this country has usage rights;
9) secondary raw materials and waste in this country occurred in the production process, if they were collected therein and are fit only for the recovery of raw;
10) goods which are produced in this country from the second paragraph of article 1, paragraph 9.
(3) If an item's manufacturing involves several countries, the country of origin is where the item is subject to substantial economic last sound treatment or processing operation, which results in a new product. The Cabinet of Ministers or its authorised institution determines the operations that are considered the last major, the economically justified working or processing operations.
(4) the usual origin of the goods must be proved by the production of a documentary, the Customs authorities of a certificate of origin and other documents certifying the origin, laid down in the relevant international agreements and legislation.
173. article. The advantage of granting (preferential) origin of goods (1) granting an advantage (preferential) origin is set to the appropriate rate of customs duty in accordance with article 171 of this law the fifth subparagraph of paragraph 3 and 4.
(2) the granting of benefits (preferential) origin of the goods is carried out in trans-national trade agreements.
(3) in granting an advantage (preferential) origin must show documentary, by the Customs authorities of a certificate of origin and other documents certifying the origin, laid down in the relevant international agreements and legislation. The Customs authorities may require other evidence of the origin of goods.
Chapter XXX. Refund of duties Article 174. Customs duty drawback General provisions (1) the customs charges are repaid if the Customs authorities of the documentary evidence that they were not justified.
(2) a request for reimbursement shall be submitted not later than three years after the Customs payment.
175. article. Repayment of the customs declaration, the customs declaration in the case of cancellation in the event of cancellation of customs duties paid will be refunded.
(H) a customs debt section of chapter XXXI. Types of customs debt article 176. The customs debt if the goods released for free circulation (1) in applying the customs debt if the goods released for free circulation, the customs debt shall be incurred at the time of acceptance of the customs declaration.
(2) the debtor shall be the declarant.
177. article. The customs debt, if carried out export of goods (1) in applying the customs debt if the goods made for export (export), the customs debt shall be incurred at the time of acceptance of the customs declaration.
(2) the debtor shall be the declarant.
178. article. The customs debt if the goods carried out illegal transfer (1) the customs debt shall, if carried out illegal movement of goods, occurs at the moment when the goods are unlawfully moved across the customs frontier or a free zone.
(2) the debtor is a person who: 1) illegally transported goods;
2) shared this movements and knew or should have known that such movement is illegal;
3) purchased the goods in question or to which they belonged and who knew at the time of acquisition or they should have known that the goods were moved illegally.
Article 179. A customs debt is incurred, in the case of customs control, avoidance of (1) a customs debt in the event the avoidance of customs controls, occurs when a person avoid to expose the goods customs control.
(2) the debtor is a person who: 1) the subject goods bypassed customs control;
2 the following have participated in process) and who knew or should have known that they avoid to expose the goods customs control;
3) purchased the goods in question or to which they belonged and who knew at the time of acquisition or they must know that they avoid to expose the goods customs control.
180. article. A customs debt is incurred, if the obligations are not complied with, or (1) If a customs debt of the obligations and rules occurs when: 1) failure to comply with any of the obligations in respect of goods subject to duties of the temporary storage or customs procedure the goods concerned;
2) rules are not met as regards the exemption from customs duties.
(2) the customs debt shall be incurred at the moment when the failure to comply with any of the obligations, or when non-compliance with the provisions of the customs procedure or conditions in respect of relief from customs duty.
(3) the debtor shall be the person responsible for the obligations referred to in this article.
181. article. A customs debt is incurred, if the free zone are carried out unauthorised transactions with goods (1) a customs debt is incurred, if the goods in a free zone is taken, which is not allowed in this law and other laws and regulations on customs matters.
(2) the customs debt shall be incurred: (1)) where goods disappear and the disappearance of customs authorities cannot get a reasonable explanation;
2) if the goods are carried out activities other than those provided for in this Act and other legislation on customs matters.
(3) the debtor is a person who: 1) made with the goods;
2) participated in these operations and knew or should have known that the goods used for purposes not provided for in this Act and other legislation on customs matters.
(4) where a customs debt is incurred in respect of goods lost, the debtor shall be the person who most recently was the possessor of the goods.
182. article. A customs debt incurred where goods are exported without a customs declaration (1) if the Customs payments subject goods are exported from the customs territory, do not submit the customs declaration, the customs debt shall be incurred at the moment when the goods are exported from the customs territory of the community.
(2) the debtor is the person who exported the goods: 1) from the customs territory of the community;
2) shared this outward and knew or should have known that the customs declaration is required, however it has not been submitted.
183. article. Special provisions the customs debt customs debt does not arise if the customs procedure applied to the goods, could not be completed for reasons of force majeure as a result of the transaction or item with the permission of the Customs authorities is destroyed or unrecoverable lost.
Chapter XXXII. Calculation of customs debt article 184. Basis of calculation

The customs debt is calculated in accordance with the rules laid down in the legislation in force, the customs debt was incurred.
185. article. Calculation of customs debt and accounting (1) the Customs authorities shall be calculated and recorded customs debt resulting from the customs duty and notify the debtor.
(2) if the debtor of the customs declaration itself is calculated by the customs duty, according to the first paragraph of this article, the notification is sent only when the customs duty is not in accordance with the payments calculated by the Customs authorities.
186. article. Joint debtors if the debtor has more than one person, they shall jointly (joint and several liability) cover the customs debt.
187. article. Payment of a customs debt (1) the Customs authorities notified the debtor of the customs duties must be paid in the time limit laid down by the Customs authorities, which may not exceed 10 days from the date of notification. Extension of the permissible only where the Customs authorities are rightly proved that the debtor has received the communication too late to be able to comply with the terms of payment specified.
(2) any debtor of the customs debt may pay the third party.
188. article. Guarantee to cover customs debt (1) where, under this law, the Customs authorities require a guarantee to cover the customs debt, it must ensure that the person is or may be responsible for that debt. If the debtor is a national authority, the guarantee is not required. The Customs authorities may also submit the guarantee of a third party. The Customs authorities of the same customs debt shall require only one guarantee.
(2) the guarantee corresponds to the amount of the customs debt, but in the case where a customs debt has not yet entered into force, around, possibly for a higher amount of the customs debt.
(3) the guarantee shall be released as soon as the customs debt in respect of which it is requested, deleted or can no longer arise.
(4) the Cabinet of Ministers shall lay down the procedures for the submission of the guarantee.
189. article. Exemption from liability to pay customs duties (1) the Person shall be released from liability to pay customs duties if the Customs authorities is the documentary evidence that the posted a customs debt has not been legitimate.
(2) the request for exemption from liability to pay customs payments shall be submitted not later than three years after the customs debt in question is posted.
190. article. Customs debt customs debt deleted: 1) by payment of the payment;
2) releasing from liability to pay customs duty;
3) cancelling customs declaration;
4) goods detained and confiscating or destroying the person giving away from them in favor of the State, if the goods are damaged before their release or are they irretrievably deteriorated as a result of force majeure.
191. article. Restoration of a customs debt if the exemption from liability to pay customs duty or the customs duty refund is illegal, restore the original customs debt.
Title I and the Latvian customs statistics combined nomenclature Chapter XXXIII. Article 192 of the customs statistics. External trade statistics are customs to provide the Government and other institutions with information about foreign trade and customs duties, the Customs Administration collects and processes messages for the movement of goods across the customs border, as well as in accordance with legislative rules provide and publish the customs statistics.
Chapter XXXIV. The combined nomenclature of Latvia article 193. Latvian sort of the combined nomenclature, the Ministry of Finance provides the sort of combined nomenclature: 1) following the amendment of the combined nomenclature;
2) provides the combined nomenclature of the European Union's compliance with the combined nomenclature;
3) representing the Republic of Latvia to international organizations that perform and the combined nomenclature of the harmonized system classification of goods in the development, modification and interpretation.
194. article. The identification of the goods, the Customs authorities identify goods in accordance with the combined nomenclature.
Transitional provisions 1. With the entry into force of this law shall lapse: (a)), the law on the customs code of the Republic of Latvia approval "(Supreme Council of the Republic of Latvia and the Government of the rapporteur, 1991, no. 41);
b) Latvian customs code (the Republic of Latvia Supreme Council and the Government of the rapporteur, 1991, 41. no; 1992, 42. no; 1993, 34. no; 1995, no. 17; 1996, no. 22);
(c) Article 81 of the Constitution) order issued by the Cabinet of Ministers Regulations No. 113 "amendments to the customs code of the Republic of Latvia (Republic of Latvia Saeima and the Cabinet of Ministers rapporteur, 1995, nr. 10).
2. This law, section G of chapter XXVII "customs value" shall enter into force by 1 September 1997. Up to the date of entry into force of the customs value of goods shall be determined in conformity with the law "on the customs duties (tariffs)" the fourth chapter.
The law shall enter into force on 1 July 1997.
The Parliament adopted the law of 11 June 1997.
The President of the Parliament instead of the President a. perfected in Riga on 27 June 1997 in